TIJORAT BANKLARIDA VALYUTA OPERATSIYALARI AUDITINING XALQARO TAJRIBASI

Husniddin Jalilov

Authors

Husniddin Jalilov O‘zbekiston Respublikasi Bank-moliya akademiyasi 70412205-Bank hisobi, audit va nazorat yo’nalishi magistranti

Keywords:

Valyuta operatsiyalari, tijorat banklari, audit, xalqaro tajriba, moliyaviy hisobot, Xalqaro moliyaviy hisobot standartlari (IFRS), Xalqaro audit standartlari (ISA), ichki nazorat tizimi

Abstract

Ushbu maqolada tijorat banklarida valyuta operatsiyalari auditi jarayonining xalqaro tajribasi o‘rganiladi. Xususan, rivojlangan davlatlarning moliyaviy tizimlarida qo‘llaniladigan asosiy yondashuvlar, uslubiyat va me'yoriy talablarga alohida e’tibor qaratiladi. Maqolada valyuta operatsiyalari auditining samaradorligini oshirishda xalqaro standartlar va texnologiyalar rolini tahlil qilish orqali O‘zbekiston banklari uchun amaliy tavsiyalar ishlab chiqilgan. Ushbu tavsiyalar milliy banklarning shaffofligini ta'minlash va xalqaro maydonda raqobatbardoshligini oshirishga qaratilgan.

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